Rulings ( 6561 results )
High Court
HC: Quashes assessment where notices were served on email id not registered with GST portal
Jul 10, 2025- In Favour of Petitioner
- Citation Number : TS-611-HC(PAT)-2025-GST
High Court
HC: Recording reasons "substitutes subjectivity with objectivity", applies to all administrative orders like registration-cancellation
Jul 10, 2025- In Favour of Petitioner
- Citation Number : TS-610-HC(HP)-2025-GST
High Court
HC: Dismisses Consultant's writ challenging Rs. 285 crores penalty reckoning Section 122 (1A) from SCN date
Jul 10, 2025- In Favour of Respondent
- Citation Number : TS-609-HC(DEL)-2025-GST
Authority for Advance Ruling
AAR: Medicines, consumables supplied to in-patient/out-patient treatment, exempt if ‘naturally bundled’ with healthcare services
Jul 09, 2025- In Favour of Applicant
- Citation Number : TS-607-AAR(KER)-2025-GST
Authority for Advance Ruling
AAR: No GST on Peeled, Chopped and Packed Garlic, classifiable under CH 0703
Jul 09, 2025- In Favour of Applicant
- Citation Number : TS-608-AAR(GUJ)-2025-GST
High Court
HC: Dept. of Home to reimburse GST to Hotelier on rentals paid for accomodating police-personnel
Jul 09, 2025- In Favour of Petitioner
- Citation Number : TS-605-HC(J&K)-2025-GST
High Court
HC: Quashes negative blocking of electronic credit ledger
Jul 09, 2025- In Favour of Petitioner
- Citation Number : TS-935-HC(DEL)-2024-GST
High Court
HC: Validating revised excise-return filed manually post GST, permits CENVAT-credit transition through TRAN-1
Jul 09, 2025- In Favour of Petitioner
- Citation Number : TS-604-HC(BOM)-2025-GST
High Court
HC: Quashes appeal rejection for defying Court’s directive on excluding time spent for prosecution
Jul 08, 2025- In Favour of Petitioner
- Citation Number : TS-602-HC(KAR)-2025-GST
High Court
HC: Criticises Revenue's “cut and paste" exercise; Quashes Rs. 70.5 cr demand citing Proper-Officer's non-application of mind
Jul 08, 2025- In Favour of Petitioner
- Citation Number : TS-601-HC(BOM)-2025-GST
High Court
HC: Exposes Revenue’s blunder in calling HUL 'non- existing' entity; Quashes ITC denial
Jul 07, 2025- In Favour of Petitioner
- Citation Number : TS-600-HC(MAD)-2025-GST
High Court
HC: Penalty for EWB delinquency unjustified when backed by all valid documents, and sans mens-rea
Jul 07, 2025- In Favour of Petitioner
- Citation Number : TS-599-HC(HP)-2025-GST
High Court
HC: Bail revocation distinct from cancellation, rejects Revenue’s plea of recall without ‘cogent’ evidence
Jul 07, 2025- In Favour of Respondent
- Citation Number : TS-598-HC(DEL)-2025-GST
Authority for Advance Ruling
AAR: Interest and costs awarded under arbitration for pre-GST matters, not taxable
Jul 07, 2025- In Favour of Applicant
- Citation Number : TS-597-AAR(GUJ)-2025-GST
High Court
HC: Before passing order, serve reminder by RPAD etc, after serving SCN via portal upload
Jul 05, 2025- In Favour of Petitioner
- Citation Number : TS-596-HC(MAD)-2025-GST
High Court
HC: Citing alternate appeal remedy, rejects challenge against confiscation order
Jul 05, 2025- In Favour of Respondent
- Citation Number : TS-595-HC(KAR)-2025-GST
High Court
HC: Directs to follow appeal procedure as per Trade Circular and make pre-deposit
Jul 05, 2025- In Favour of Not Available
- Citation Number : TS-594-HC(BOM)-2025-GST
High Court
HC: Cannot by pass pre-deposit citing financial hardship; Relegates to appellate remedy
Jul 05, 2025- In Favour of Petitioner
- Citation Number : TS-593-HC(BOM)-2025-GST
High Court
HC: Upholds registration cancellation for failure to disprove fake ITC, fictitious address
Jul 05, 2025- In Favour of Respondent
- Citation Number : TS-592-HC(BOM)-2025-GST
High Court
HC: Remands matter directing the Revenue to re-consider ITC claim on construction of leased building
Jul 05, 2025- In Favour of Petitioner
- Citation Number : TS-591-HC(KAR)-2025-GST